SCHEDULES

SCHEDULE 12U.K.Arrangements in which registered third country auditors are required to participate

Supplementary: funding of arrangementsU.K.

4(1)The registered third country auditor must pay any of the costs of maintaining any relevant arrangements which the arrangements provide are to be paid by it.U.K.

(2)For this purpose “relevant arrangements” are arrangements within paragraph 1 or 2 in which the registered third country auditor is obliged to participate.